EXIS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
EXIS
Largest movements
- Current investments +€102,205
up €102,205 (+34.1%), from €300,000 to €402,205
- Cash -€41,200
down €41,200 (-16.2%), from €254,792 to €213,591
mainly Current investments (-€102,205) and Tax, wage and social debts (-€80,684)
- Tangible fixed assets -€18,807
down €18,807 (-37.3%), from €50,488 to €31,681
- Reserves +€119,602
up €119,602 (+26.4%), from €452,225 to €571,827
- Tax, wage and social debts -€80,684
down €80,684 (-90.1%), from €89,533 to €8,849
- Gross operating margin -€66,514
down €66,514 (-24.1%), from €275,677 to €209,163
- Taxes -€18,545
down €18,545 (-23.9%), from €77,609 to €59,065
- Financial income -€8,847
down €8,847 (-81.7%), from €10,827 to €1,979
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €636,971 | €672,717 | +€35,747 | +5.6% |
| Fixed assets | 21/28 | €50,488 | €31,681 | -€18,807 | -37.3% |
| Tangible fixed assets | 22/27 | €50,488 | €31,681 | -€18,807 | -37.3% |
| Furniture and vehicles | 24 | €50,488 | €31,681 | -€18,807 | -37.3% |
| Current assets | 29/58 | €586,482 | €641,036 | +€54,554 | +9.3% |
| Amounts receivable within one year | 40/41 | €27,822 | €21,944 | -€5,878 | -21.1% |
| Trade receivables | 40 | €22,125 | €20,400 | -€1,725 | -7.8% |
| Other amounts receivable | 41 | €5,697 | €1,544 | -€4,153 | -72.9% |
| Current investments | 50/53 | €300,000 | €402,205 | +€102,205 | +34.1% |
| Cash at bank and in hand | 54/58 | €254,792 | €213,591 | -€41,200 | -16.2% |
| Deferred charges and accrued income | 490/1 | €3,869 | €3,296 | -€573 | -14.8% |
| Total equity and liabilities | 10/49 | €636,971 | €672,717 | +€35,747 | +5.6% |
| Equity | 10/15 | €459,225 | €578,827 | +€119,602 | +26.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €452,225 | €571,827 | +€119,602 | +26.4% |
| Distributable reserves | 133 | €452,225 | €571,827 | +€119,602 | +26.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €177,746 | €93,891 | -€83,856 | -47.2% |
| Amounts payable within one year | 42/48 | €177,746 | €93,891 | -€83,856 | -47.2% |
| Financial debts | 43 | €0 | €107 | +€107 | |
| Credit institutions | 430/8 | €0 | €107 | +€107 | |
| Trade debts | 44 | €1,852 | €1,923 | +€72 | +3.9% |
| Suppliers | 440/4 | €1,852 | €1,923 | +€72 | +3.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €89,533 | €8,849 | -€80,684 | -90.1% |
| Taxes | 450/3 | €89,533 | €8,849 | -€80,684 | -90.1% |
| Other amounts payable | 47/48 | €86,361 | €83,011 | -€3,350 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,563 | €25,798 | +€235 | +0.9% |
| Other operating charges | 640/8 | €806 | €708 | -€98 | -12.2% |
| Gross operating margin | 9900 | €275,677 | €209,163 | -€66,514 | -24.1% |
| Operating profit (loss) | 9901 | €249,308 | €182,657 | -€66,651 | -26.7% |
| Financial income | 75/76B | €10,827 | €1,979 | -€8,847 | -81.7% |
| Recurring financial income | 75 | €10,827 | €1,979 | -€8,847 | -81.7% |
| Financial charges | 65/66B | €6,675 | €5,969 | -€706 | -10.6% |
| Recurring financial charges | 65 | €6,675 | €5,969 | -€706 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €253,459 | €178,667 | -€74,793 | -29.5% |
| Income taxes | 67/77 | €77,609 | €59,065 | -€18,545 | -23.9% |
| Profit (loss) for the period | 9904 | €175,850 | €119,602 | -€56,248 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €175,850 | €119,602 | -€56,248 | -32.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.